All the passengers shall ensure to file correct
declaration of their baggage.

(ii)

Green channel passengers must deposit the customs
portion of the disembarkation card to the custom official at the gate
before leaving the terminal.

(iii)

Declaration of foreign exchange/currency has be made
before the custom officers in the following cases :

(a)

where the value of foreign currency notes exceed US $ 5000 or
equivalent

(b)

where the aggregate value of foreign exchange including currency
exceeds US $ 10,000 or equivalent

- Passengers walking through the Green Channel with dutiable / prohibited goods are liable to prosecution/penalty and confiscation of goods.

-Trafficking of Narcotics and Psychotropic substances is a serious offence and is punishable with imprisonment.

DUTY FREE ALLOWANCES AND ENTITLEMENTS FOR INDIAN RESIDENTS AND
FOREIGNERS RESIDING IN INDIAA Resident means a person holding a valid passport issued under the Passports Act,1967 and normally residing in India

For passengers coming from countries other than –

Nepal, Bhutan, Myanmar, Hongkong or China.

Pakistan by Land Route

Duty Free allowance for bonafide baggage consisting of

For passengers of age

10 years and above

below 10 years

(i)

(ii)

Used personal effects (excluding jewellery) required for satisfying daily necessities of life

Other articles carried in person or in accompanied baggage
(a) if Stay abroad for more than three days
(b) if Stay abroad upto three days

Free

Valued upto Rs.25000/-
Valued upto Rs.12000/-

Free

Valued upto Rs.6,000/-
Valued upto Rs.3000/-

Note:

The free allowance shall not be pooled with the free allowance of any other passenger.

SPECIAL ALLOWANCES FOR PROFESSIONALS RETURNING TO INDIA
An Indian passenger who was engaged in his profession abroad shall on his return
to India be allowed clearance free of duty, in addition to the aforesaid
allowances, articles in his bonafide baggage to the extent as mentioned below:-

(a)

Indian passenger returning after atleast 3 months

Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) upto an aggregate value of Rs.12000/-

Professional equipment upto a value of Rs.20,000/-

(b)

Indian passenger returning after at least 6 months

Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) an aggregate value of Rs.12000/-

Professional equipment upto a value of Rs.40,000/-

(c)

Indian passenger returning after a stay of a minimum of 365 days during the preceding two years on termination of his work and who has not availed this concession in the preceding three years.

Used household articles and personal effects (which have been in the possession and use abroad of the passenger or his family for at least six months) and which are not mentioned inAnnex.I or Annex. II upto an aggregate value of Rs.75,000/-(including one unit each of specified articles* on payment of 30% duty)

who enters India for a stay of not more than six months in the course of any
twelve months period for legitimate non-immigrant purposes, such as : touring,
recreation, sports, health, family reasons, study, religious pilgrimage, or
business;

A tourist arriving in India shall be allowed clearance free of duty articles in
his bonafide baggage to the extent as mentioned below:-

Articles allowed free of duty

I

Tourists of Indian origin other than those coming from Pakistan by land route

Used personal effects and travel souvenirs, if -

These goods are for personal use of the
tourist, and

These goods, other than those consumed
during the stay in India, are re-exported when the tourist
leaves India for a foreign destination.

duty free allowances applicable to
Indian Residents.

II

Tourists of foreign origin other than those of Nepalese origin
coming from Nepal or of Bhutanese origin coming from Bhutan or of
Pakistani origin coming from Pakistan.

Used personal effects and travel souvenirs, if

These goods are for personal use of the
tourist, and

These goods, other than those consumed
during the stay in India, are re-exported when the tourist
leaves India for a foreign destination.

Articles upto a value of Rs-8000 for making
gifts.

III

Tourists of Nepalese origin coming from Nepal or of Bhutanese origin
coming from Bhutan.

No free allowance.

IV

Tourists of Pakistani origin or foreign tourists coming from Pakistan or tourists of Indian origin coming from Pakistan by land route

Used personal effects and travel souvenirs, if

These goods are for personal use of the tourist, and

These goods, other than those consumed during the stay in India, are re-exporte d when the tourist leaves India for a foreign destination.

A person who is transferring his residence to
India shall be allowed clearance free of duty, in addition to allowances
applicable to Indian residents or foreigners residing in India or to
passengers returning from Nepal, Bhutan, Myanmar or China, other than by
land route articles in bonafide baggage to the extent and subject to
conditions as mentioned below :

Articles allowed Free of Duty

Conditions

Relaxation that may be considered

(a) Used personal and household articles other than those listed
at Annex I or Annex II, but including (the articles listed at
Annexure-III and) Jewellery upto Rs. 10000 by a gentleman passenger
or Rs. 20000 for a lady passenger

Minimum stay of two years abroad, immediately preceding the
date of his arrival on transfer of residence

Total stay in India on short visits during the 2 preceding
years should not exceed 6 months, and

Passenger has not availed this concession in the preceding
three years.

For condition (1) Shortfall of upto 2
months in stay abroad can be condoned by Deputy / Assistant
Commissioner of Customs if the early return is on account of -

terminal leave or vacation being
availed of by the passenger, or

any other special circumstances.

For condition (2) Commissioner of Customs
may condone short visits in excess of 6 months in deserving
cases.

For condition (3) No relaxation.

(b) Jewellery taken out earlier by the passenger or by a member of his family from India.

Video camera or the combination of any such video camera
with one or more of the following goods, namely:-

(a)

Television Receiver;

(b)

Sound recording or reproducing apparatus;

(c)

Video reproducing apparatus.

11.

Word Processing Machine.

12.

Fax Machine

13.

Portable Photocopying Machine.

14.

Vessel

15.

Aircraft

16.

Cinematographic films of 35 mm and above.

17.

Gold or Silver, in any form, other than ornaments.

Annexure III

1.

Video Cassette Recorder or Video Cassette Player or Video
Television Receiver or Video Cassette Disk Player.

2.

Washing Machine

3.

Electrical or Liquefied Petroleum Gas Cooking Range

4.

Personal Computer( Desktop Computer)

5.

Laptop Computer( Notebook Computer)

6.

Domestic Refrigerators of capacity up to 300 litres or its
equivalent.”

Rate of duty applicable on transfer of
residence :-
Concessional rate of duty is applicable to the following categories of
persons transferring their residence to India:

any person holding a valid passport under the
passport act 1967 and returning to India after having stayed abroad for
atleast 365 days during the two years immediately preceding the date of
arrival in India.

any person on bonafide transfer of residence to
India
Such persons shall be allowed

clearance of items listed in Annexure-II,
whether old or new, at a concessional rate of duty of 15% ad valorem
+ 2% educational cess

clearance of items listed in Annexure-III free
of duty
Subject to the conditions that –
In case of (a) above :

Such person has been working abroad and is
returning to India on termination of such work after having
stayed abroad for at least 365 days during the two years
immediately preceding the date of arrival in India;

Such person affirms by a declaration that
the goods have been in his possession abroad or, the goods are
purchased by such person at the time of his arrival, but before
clearance from customs, from the duty free shop located in the
arrival hall of the International airports;

The goods (other than those purchased from
the duty free shops at the time of arrival of such passenger)
not accompanying such passenger were shipped or dispatched or
arrived within the time limits specified in the Baggage Rules,
1998; and

in respect of such goods not more than one
unit shall be permissible to such person and the total aggregate
of value of such goods including other goods imported free of
duty by him under Rule 5 of the Baggage Rules, 1998, shall not
exceed rupees seventy five thousand.

In case of (b) above :

Such person has been residing abroad
for a minimum period of two years immediately preceding the
transfer of residence and has not availed this concession in
the preceding three years;

Such persons affirms by a declaration
that the goods have been in his possession abroad or, the
goods are purchased by such person at the time of his
arrival, but before clearance from customs, from the duty
free shop located in the arrival hall of the International
airport;

The goods (other than those purchased
from the duty free shops at the time of arrival of such
passenger) not accompanying such passenger were shipped or
dispatched or arrived within the time limits specified in
the Baggage Rules, 1998;

Not more than one unit of each item of
such goods shall be permissible per family and the person
claiming the benefit shall affirm by a declaration that no
other member of the family had availed of or would avail of
such benefit in respect of that item; and

The total aggregate value of such
goods shall not exceed rupees five lakhs.
Note:
Transfer of residence entitlements are applicable to
returning Indians as well as Foreigners transferring their
residence to India subject to the fulfillment of prescribed
eligibility conditions.

Indian Passengers returning after a stay abroad of
atleast 3 months : upto a value of Rs. 20000

Indian Passengers returning after a stay of atleast 6
months : upto a value of Rs. 40000

For the purposes of baggage rules Professional Equipment means:

Such portable equipment, instruments, apparatus and appliances as are ordinarily
required in the profession in which the returning passenger was engaged. This
expression includes items used by carpenters, plumbers, welders, masons and the
like; This concession is not available for items of common use such as Cameras,
Cassette Recorders, Dictaphones, Typewriters, Personal Computers and similar
items.

An Indian passenger who has been residing abroad for over one year is allowed to
bring jewellery, free of duty in his bonafide baggage upto an aggregate value of
Rs. 10,000/- (in the case of a male passenger) or Rs.20,000/- (in the case of a
lady passenger).IMPORT OF ALCOHOLIC DRINKS/ CIGARETTES AS BAGGAGE
Following quantities of Alcoholic drinks and Tobacco products may be included
for import within the duty free allowances admissible to various categories of
incoming passengers :
- Alcoholic liquors or Wines upto 2 litres
- 200 Cigarettes or 50 Cigars or 250 gms. Tobacco.
The rate of duty applicable on these products over and above the above mentioned
free allowance is as under :

* Beer of Nepalese origin is not chargeable to any CVD.IMPORT OF GOLD AS BAGGAGEWho can import gold as baggage?
Any passenger of Indian Origin or a passenger holding a valid passport, issued
under the Passport Act, 1967, who is coming to India after a period of not less
than six months of stay abroad; and short visits, if any, made by the passenger
during the aforesaid period of six months shall be ignored if the total duration
of stay on such visits does not exceed thirty days.OtherConditions

The duty shall be paid in convertible foreign
currency.

The weight of gold (including ornaments) should not
exceed 10 kgs. per passenger.

The passenger should not have brought gold or other
ornaments during any of his visits (short visits) in the last six months
i.e. he has not availed of the exemption under this scheme, at the time of
short visits.

Ornaments studded with stones and pearls are not
allowed to be imported.

The passenger can either bring the gold himself at the
time of arrival or import the same within fifteen days of his arrival in
India as unaccompanied baggage.The passenger can also obtain the permitted
quantity of gold from Customs bonded warehouse of State Bank of India and
Metals and Minerals Trading Corporation subject to conditions (i) and
(ii)above. He is required to file a declaration in the prescribed Form
before the Customs Officer at the time of arrival in India stating his
intention to obtain the gold from the Customs bonded warehouse and pay the
duty before clearance.

Any passenger holding a valid passport issued under the
Passport Act, 1967.

Conditions

The weight of silver (including ornaments) should not
exceed the quantity of 100 kgs. per passenger.

Such passenger is coming to India after a period of
not less than six months of stay abroad. However, short visits during these
six months shall be ignored if the total duration of such short visits does
not exceed 30 days and the passenger has not availed of the exemption under
this scheme, at the time of such short visits.The duty at the rate of Rs.500
per kg. is paid by the passenger in convertible foreign currency.

Ornaments studded with stones and pearls will
not be allowed to be imported under the scheme.

The passenger can either bring the silver himself at
the time of arrival or import the same within fifteen days of his arrival in
India.

The passenger can also obtain the permitted quantity
of silver From Customs bonded warehouse of State Bank of India and Metal and
Mineral Trading Corporation subject to conditions (i) and (iii). He is
required to file a declaration in the prescribed Form before the Customs
Officer at the time of arrival in India stating his intention to obtain the
silver from the Customs bonded warehouse and pay the duty before clearance.

IMPORT OF FOREIGN EXCHANGE/CURRENCY
Any person can bring into India from a place outside India foreign exchange
without any limit. However, declaration of foreign exchange/currency is required
to be made in the prescribed Currency Declaration Form in the following cases:-

Where the value of foreign currency notes exceeds US$
5000/- or equivalent

Where the aggregate value of foreign exchange (in the
form of currency notes, bank notes, traveler cheques etc.) exceeds US$
10,000/- or its equivalent

IMPORT OF INDIAN CURRENCY
Import of Indian Currency is prohibited. However, in the case
of passengers normally resident in India who are returning from a visit abroad,
import of Indian Currency upto Rs. 5000 is allowed.

IMPORT OF FIRE ARMS
- Import of firearms is strictly prohibited.
- Import of Cartridges in excess of 50 is also prohibited.
However, in the case of persons transferring their residence (as per conditions
specified in the rules) to India for a minimum period of one year, one firearm
of permissible bore can be allowed to be imported subject to the conditions
that:

the same was in possession and use abroad by the passenger for a minimum
period of one year and also subject to the condition that such firearm,
after clearance, shall not be sold, loaned, transferred or otherwise parted
with, for consideration or otherwise, during the lifetime of such person;

the passenger has a valid arms licence from the local (Indian)
authorities;

the customs and other duties as applicable shall be paid.

IMPORT OF PET ANIMALS
Domestic pets like dogs, cats, birds etc. are permitted to be imported. Import
of pets (dog and cat only) upto two numbers per passenger are allowed at one
time subject to production of required health certificate from country of origin
and examination of the said pets by the concerned quarantine officer.
Imports of pets over and above this quantity shall be allowed only against an
Import sanitary permit issued by the department of animal husbandry and dairying
or against an import licence issued by the DGFT.

IMPORT OF BAGGAGE OF DECEASED PERSON
Used, bonafide personal and household effects belonging to a deceased person are
allowed to be imported free of duty subject to the condition that a Certificate
from the concerned Indian mission (Embassy / High Commission) is produced at the
time of clearance regarding the ownership of the goods by the deceased person.

IMPORT OF UNACCOMPANIED BAGGAGEThe passengers can also send their baggage through cargo which is treated
as unaccompanied baggage. However, no free allowance is admissible in case of
unaccompanied baggage and only used personal effects can be imported free of
duty.

Provisions of Baggage Rules are also extended to unaccompanied
baggage except where they have been specifically excluded.

The unaccompanied baggage should be in the possession abroad of the
passenger and shall be dispatched within one month of his arrival in India
or within such further period as the Deputy / Assistant Commissioner of
Customs may allow.

The unaccompanied baggage may land in India upto two months before the
arrival of the passenger or within such period, not exceeding one year as
the Deputy / Assistant Commissioner of Customs may allow, for reasons to be
recorded, if he is satisfied that the passenger was prevented from arriving
in India within the period of two months due to circumstances beyond his
control, such as sudden illness of the passenger or a member of his family,
or natural calamities or disturbed conditions or disruption of the transport
or travel arrangements in the country or countries concerned on any other
reasons, which necessitated a change in the travel schedule of the
passenger.

Generally items imported as baggage are subjected to a uniform rate of
duty for ease of assessment

The general rate of duty for items imported in excess of the permissible
free allowance is 40% advalorem + educational cess @ 2% i.e. to say that
effective rate of duty is 40.8%.

The rate of duty applicable to items in Annexure II imported by
passengers transferring their residence or returning to India after a stay
of 365 days abroad in the preceding two years is 15% + educational cess @ 2%
i.e. to say that effective rate of duty is 15.3%.

Alcoholic drinks and Tobacco products imported in excess of the
free allowance are charged to duty at the rates applicable to their
commercial imports. These rates for some of the items are as follows:-

Silver is charged to a duty of Rs. 500 per Kg. for passengers importing
silver under the prescribed scheme

Note:
Incase the value of one item exceeds the duty free allowance, the duty shall be
calculated only on the excess of such amount.

DETAINED BAGGAGE
A passenger may request the Customs to detain his baggage either for re-export
at the time of his departure from India or for clearance subsequently on payment
of duty.
The detained baggage would be examined and full details will be inventorised.
Such baggage are kept in the custody of the customs.MISHANDLED BAGGAGE In case the baggage has been lost or mishandled by the Airlines, a simplified
procedure is in place for clearance of such baggage which allows the passenger
to have delivery of his baggage at his door step by the Airlines.
There is no need to handover the passport or the keys of the baggage. The
passenger is merely required to complete the Custom declaration form at counter
no. 1 authorizing the Airline to complete the formalities when the baggage
arrives. The passenger is required to obtain a certificate to that effect from
the airlines and get it countersigned by Customs indicating specifically the
unutilized portion of the free allowance. This would enable the passenger to
avail the unutilised portion of the duty free allowance when his baggage is
delivered by the airlines.AIRLINE CREW
Crewmembers are required to submit the correct declaration before Custom
authorities with respect to the currency gold ornaments and electronic goods
etc. in their possession on arrival as well as departure.
Crew member is allowed to bring items like chocolates, cheese, cosmetics and
other petty gift items for their personal or family use upto a value of Rs. 600
only at the returning of the Aircraft from foreign journey. However, a crew
member on final pay off or at the termination of his engagement with the Airline
shall be eligible for allowances as a common passenger.IMPORT OF PASSENGER CARSImport of passenger Cars / Jeep / Multiutility vehicles:
The following rates of Duty are applicable for import of motor cars and other
motor vehicles principally designed for the transport of persons including
station wagons and racing cars. Since motor vehicles are excluded from the
definition of Baggage, duties are to be collected at the Tariff rate taking into
consideration Exemption Notifications if any. The present rates are as under

Vehicle

Basic Customs Duty

Other Duties

New, which have not been registered anywhere prior to importation-
(a) if imported as Completely knock down (CKD) Unit

As per the above rates of duty the duty incidence on a new imported vehicle
in completely build up form comes to 103.39%.
Value of these vehicles for the purpose of levy of customs duty is CIF value,
where C stands for the cost of the goods, I is the insurance and F is the
freight. Cost in the case of new vehicle is the transaction value between the
seller and the buyer. However, in the case of old and used vehicles, cost is
arrived at by taking value of the new vehicle in its year of manufacture and
then allowing depreciation at following rates.

(i)

For every quarter during 1st year -

4%

(ii)

For every quarter during 2nd year -

3%

(iii)

For every quarter during 3rd year -

2.5%

(iV)

For every quarter during 4th year - and there after

2%
subject to a maximum depreciation of 70%

OUT GOING PASSENGERS
All the passengers leaving India by Air are subject to clearance by Custom
Authorities. Only bonafide baggage is allowed to be cleared by passengers. There
is a procedure prescribed whereby the passengers leaving India can take the
export certificate for the various high value items as well as jewellery from
the Customs authorities. Such an export certificate comes handy while bringing
back the things to India so that no duty is charged on such goods exported by
the passenger.OTHER INFORMATION

Export of most species of wild life and articles made from wild
flora and fauna, such as ivory, musk, reptile skins, furs, shahtoos etc. is
prohibited.

Trafficking of narcotic drugs and psychotropic substances is prohibited.

Export of goods purchased against foreign exchange brought in by foreign
passengers are allowed except for prohibited goods.

Carrying of Indian currency notes in the denomination of Rs. 500 and Rs.
1000 to Nepal is prohibited.

Export of Indian Currency is strictly prohibited. However Indian
residents when they go abroad are allowed to take with them Indian currency
not exceeding Rs. 5000.

Tourists while leaving India are allowed to take with them foreign
currency not exceeding an amount brought in by them at the time of their
arrival in India. As no declaration is required to be made for bringing in
foreign exchange / currency not exceeding equivalent of U.S. $ 10000,
generally tourists can take out of India with them at the time of their
departure foreign exchange/currency not exceeding the above amount.

EXPORT OF GOLD JEWELLERY
There is no value limit on the export of Gold jewellery by a passenger through
the medium of baggage so long as it constitutes the bonafide baggage of the
passenger. A passenger may request the Customs for issue of an export
certificate at the time of his/her departure from India, in respect of jewelry
carried by him / her, to facilitate its reimport subsequently. Commercial export
of gold jewelry through the courier mode is permitted subject to observance of
prescribed procedures.EXPORT OF INDIAN CURRENCYExport of Indian Currency is strictly prohibited. However
Indian residents when they go abroad are allowed to take with them Indian
currency not exceeding Rs. 5000

Tourists while leaving India are allowed to take with them foreign currency not
exceeding an amount brought in by them at the time of their arrival in India. As
no declaration is required to be made for bringing in foreign exchange /
currency not exceeding equivalent of U.S. $ 10000, generally tourists can take
out of India with them at the time of their departure foreign exchange/currency
not exceeding the above amount.The export of foreign currency is otherwise prohibited. PROHIBITED AND RESTRICTED GOODS
Certain goods are prohibited (banned) or restricted (subject to certain
conditions) for import and/or export. These are goods of social, health,
environment, wild life and security concerns. While it is not possible to list
all the goods, more common of these are :PROHIBITED GOODS
- Narcotic Drugs and Psychotropic substances.
- Pornographic material
- Counterfeit and pirated goods and good infringing any of the legally
enforceable intellectual
property rights.
- Antiquities.RESTRICTED GOODS
- Firearms and ammunition.
- Live birds and animals including pets.
- Plants and their produce e.g. fruits, seeds.
- Endangered species of plants and animals, whether live or dead.
- Any goods for commercial purpose: for profit , gain or commercial usage.
- Radio transmitters not approved for normal usage.
- Gold and Silver, other than ornaments (For import only)
- Indian and foreign currency in excess of prescribed limits :
- foreign currency in excess of US$ 5000 in the form of currency notes or
equivalent US$
100000 or equivalent in the form of currency notes, bank notes or traveller’s
cheque is
required to be declared on arrival.
- foreign currency in excess of amount legally obtained or in the case of
tourists in excess of
the amount declared on arrival or in excess of the exempted limit of declaration
at the time of
departure.
- Trafficking in Narcotic Drugs like Heroin, Charas, Cocaine or in Psychotropic
substances is a serious offence and is punishable with imprisonment.
- Export of most species of wild life and articles made from flora and fauna
such as Ivory, Musk, Reptile skins, Furs, Shahtoosh etc. is prohibited. For any
clarifications passenger should approach the Regional Deputy Director (Wildlife
Preservation) Govt. of India or the Chief Wildlife Wardens of State Governments
posted at Calcutta, Delhi, Mumbai and Chennai.
- Export or Import in prohibited and restricted goods commonly leads to arrest.
PENAL PROVISIONS
- The Indian Customs Act empowers imposition of heavy penalties for those
passengers who :
- attempt to walk through the Green Channel with prohibited, restricted or
dutiable goods.
- misdeclare their goods at the Red Channel
- attempt to export prohibited or restricted goods.
- abet the commission of any of the above offences.The Penal Provision may lead to :

- absolute confiscation of goods, or
- imposition of heavy fine in respect of the concerned goods if these are
released;
- imposition of penalty on individual or concerned entities upto five times the
value of goods or
the duty involved.
- Arrest and prosecution including invocation of preventive detention in serious
cases.

Exim Guide

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